The Design Of Accounting Module In Foreign ERP Software And Enlightenment

The course of accounting computerization in Chinese enterprises has been standing for twenty years. From single accounting application and accounting software to integrated AIS(Accounting Information System)——accounting module in ERP(Enterprise Resource Planning) software,the level of computerization of Chinese enterprises presents different arrangement. The theory and practice of ERP has been fully developed in foreign countries while the application of ERP just steps up in domestic market. Laggard computerization level of domestic enterprises,and several differences between domestic and foreign enterprises, that is management idea,business process and accounting regulation,these factors result in our enterprises getting behind in the application of ERP. This dissertation will primarily discuss the accounting module in ERP.Firstly,this dissertation summarizes the theory of ERP and AIS model. The generation and development of ERP is based on the development of enterprise management idea and practice, which also develops with the IT information technology. Accounting module is the core module in the ERP system, which is closely interconnected with the other modules in ERP and furthest exerts the function of every subsystem of ERP. In domestic market,there are two kinds of ERP software. One kind comes form foreign country, and the other kind develops from the domestic accounting software. Because of the importance of accounting module in ERP, this thesis compares the design of accounting module design in two kinds of ERP software. The thesis discusses the differences from several aspects, firstly discusses the design concept and functional module which is general design difference, and then compares the detail design of accounting module. Besides these differences, we try to analyze the application of innovative accounting model in two kinds of ERP to find out the cause of differences. The foreign ERP is based on the foreign management idea and foreign accounting standards, so when we introduce it to domestic environment, the accounting treatment will different from China's accounting regulation. Therefore, we should consider the differences between the accounting treatment in foreign ERP and our accounting system and accounting standards when we improve the design of domestic ERP by citing design concepts of foreign ERP. Based on the prior studies,the last chapter mainly deals with some suggestions, which contains improving the design of domestic ERP software and the regulation on the ERP.The main contributions of this thesis are as follows:the comparison of accounting module in Domestic ERP and Foreign ERP is no only limited to the functional modules,but compares and discusses the differences from two aspects:general design and detail design of accounting module in ERP and chose SAP R/3 and UF software ERP as example to concretely analyze the differences of accounting module. The thesis also tries to give some suggestion to improve the design of accounting module in domestic ERP.